A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-27-38, relating
to retaining nursing educators; providing a tax credit up to
$3,500 for full-time nursing faculty members in the state;
establishing the criteria for taking the credit; granting
rule-making authority to the State Tax Commissioner; and
defining terms.

Be it enacted by the Legislature of West Virginia:

That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-27-38, to read as
follows:

ARTICLE 27. HEALTH CARE PROVIDER TAXES.

§11-27-38. Tax credit for nursing faculty.

(a) As used in this section:

(1) "Full-time nursing faculty member" means a faculty member
who is employed in a nursing education program in a full-time
capacity as defined by his or her employer.

(2) "Institution of higher education located in West Virginia"
means a public or private educational institution that offers a
nursing curriculum for students seeking to become licensed
professional nurses pursuant to section two, article seven, chapter
thirty of this code.

(b) Nurses who are employed as full-time nursing faculty
members at institutions of higher education located in West
Virginia who are actively engaged in the practice of teaching
nursing are allowed a credit against the taxes imposed by article
twenty-one, chapter eleven of this code a maximum amount of up to
$3,500 per year.

(c) The tax credit is only available during the tax year it is
granted and is not available to adjunct faculty members or other
part-time nursing instructors.

(d) The tax credit is not refundable and may only be used to
offset or reduce a tax liability.

(e) If the amount of the credit exceeds the taxpayer's
liability for the taxable year, the amount that exceeds the tax
liability may not be carried over to subsequent years.

(f) The tax credit may not be applied against a person's tax
liability until all other credits available to the taxpayer have
been applied.

(g) The State Tax Commissioner shall propose for legislative
approval legislative rules pursuant to chapter twenty-nine-a of
this code regarding the applicability, method of claiming of the
credit and documentation necessary to claim the credit allowed by
this section.

(h) Upon the tax department's request, the employer of any
taxpayer taking the credit established by this section shall
provide an affidavit attesting to the facts supporting eligibility
for the credit to the department.

NOTE: The purpose of this bill is to retain full-time nursing
educators in the state by providing a tax credit up to $3,500 for
full-time nursing faculty members. The bill sets forth the criteria
for the credit. The bill also grants rule-making authority to the
Tax Commissioner.